Footnotes
[1] Proof Committee
Hansard, 19 June 2006, pp. 11-12. (Mr Thomas)
[2] Proof
Committee Hansard, 19 June 2006, p. 11. (Mr Thomas)
[3] Proof
Committee Hansard, 19 June 2006, p. 11. (Mr Thomas)
[4] Explanatory
Memorandum, p. 75.
[5] Proof
Committee Hansard, 19 June 2006, p. 20. (Mr Murray)
[6] Proof
Committee Hansard, 19 June 2006, p. 20. (Mr Murray)
[7] Proof
Committee Hansard, 19 June 2006, p. 20. (Mr Murray)
[8] Proof
Committee Hansard, 19 June 2006, p. 21. (Mr Murray)
[9] Proof
Committee Hansard, 19 June 2006, p. 20. (Mr Murray)
[10] Explanatory Memorandum, p. 85.
[11] Proof
Committee Hansard, 19 June 2006, p. 22. (Mr O'Connor)
[12] Proof
Committee Hansard, 19 June 2006, p. 23. (Mr O'Connor)
[13] Proof
Committee Hansard, 19 June 2006, p.
23.
[14] Proof
Committee Hansard, 19 June 2006, p. 22. (Mr O'Connor)
[15] Additional Information provided by Treasury
20/6/06 via email.
[16] Explanatory Memorandum, p. 103.
[17] Proof
Committee Hansard, 19 June 2006, p. 25. (Mr Colmer)
[18] Proof
Committee Hansard, 19 June 2006, p. 25. (Mr Colmer)
[19] Proof Committee
Hansard, 19 June 2006, p. 25. (Mr Bignell)
[20] Explanatory Memorandum, p. 115.
[21] Proof
Committee Hansard, 19 June 2006, p. 27.
[22] KPMG, Submission 3,
pp. 1-2.
[23] Proof
Committee Hansard, 19 June 2006, p. 28.
[24] Taxation Institute of Australia, Submission 1, p. 1.
[25] Proof
Committee Hansard, 19 June 2006, p.30.
[26] Proof
Committee Hansard, 19 June 2006, p. 30.
[27] Proof
Committee Hansard, 19 June 2006, p. 31.
[28] Proof
Committee Hansard, 19 June 2006, p. 35. (Mr Colmer)
[29] An obiter dictum
(plural obiter dicta, often referred to simply as dicta), Latin
for a statement said 'by the way', is a remark or observation made by a judge
that, while included in the body of the court's opinion, does not form a
necessary part of the court's decision. Unlike the rationes decidendi,
obiter dicta are not the subject of the judicial decision. Under the doctrine
of stare decisis obiter dicta are therefore not binding although, in
some jurisdictions (such as England and Wales), they can be strongly
persuasive. From http://en.wikipedia.org/wiki/Obiter_dictum
[30] Proof
Committee Hansard, 19 June 2006, p. 35. (Mr Colmer)
[31] Proof
Committee Hansard, 19 June 2006, p. 35. (Mr Colmer)
[32] Proof
Committee Hansard, 19 June 2006, p. 36. (Mr Colmer)
[33] Proof
Committee Hansard, 19 June 2006, p.
36. (Mr Colmer)
[34] Proof
Committee Hansard, 19 June 2006, p.
36. (Mr Jackson)
[35] Proof Committee Hansard, 19 June
2006, p. 37. (Mr Jackson)
[36] Proof Committee Hansard,
19 June 2006, p. 17.